Lansell House Pty Ltd v Commissioner of Taxation [2011] FCAFC 6

CASE ANALYSIS

Summary

Facts

The taxpayer sold a product known as “Mini Ciabette”, which was imported from Italy and described on its package as “Italian flat bread”.  The issue was whether the product was GST-free as the supply of food or whether the product fell within s 38-3(c), being food “of a kind specified in” item 32 of clause 1 of the GST Act as a “food that is, or consists principally of , biscuits, cookies, crackers, pretzels, cones or wafers’.

Consideration

Trial Judge

At first instance the trial judge found that the product was a cracker and was taxable.

On Appeal